Exam CISA topic 1 question 975 discussion

Performing periodic reconciliations is a good practice to validate the accuracy of data interfaces between systems. It involves comparing the data in the transaction processing system with the data in the general ledger to identify and resolve any discrepancies. This approach helps ensure that transactions are correctly recorded in both systems and provides ongoing assurance that the interface is working as intended.

The IS auditor should recommend option A: Perform periodic reconciliations. Here's why: A. Perform periodic reconciliations: This is the most appropriate recommendation because it involves regularly comparing the data between the transaction processing system and the general ledger to ensure that transactions are not being recorded twice. This ongoing process helps in identifying and resolving any discrepancies promptly, ensuring the interface is working correctly. Reconciliation is a fundamental control for detecting errors and fraud in financial systems.